United States v. Endicott Johnson Corp.

The Customs Court concluded, as a matter of law, that appellee’s imported uppers are “not ornamented” and are properly classified under item 386.50, TSUS. This rested on its finding that a preponderance of the evidence demonstrates that the stitching in question is “primarily functional” (i.e., utilitarian) and “not ornamental” (i.e., not decorative). On review, the ultimate question is whether the Customs Court’s conclusion of law is correct. However, the first question is whether there is substantial evidence that the stitching in question is primarily utilitarian.1 As will be explained…